26 U.S.C. § 6717 — Refusal of entry
submitted 22 years ago by Pub. L. 108-357 to r/title-26-INTERNAL-REVENUE-CODE · 170 words · no verdicts yet
A person who refuses authorized entry or another authorized action by the Secretary owes a $1,000 penalty. Certain officers, agents, contracting parties, and parent corporations may be jointly liable, but reasonable cause prevents the penalty.
(a) In general. In addition to any other legal penalty, a person who refuses entry or refuses another action the Secretary* is authorized to take under section 4083(d)(1) must pay $1,000 for the refusal.
(b) Joint and several liability. (1) If a business entity owes the penalty, each officer, employee*, or agent, and each other contracting party, who willfully took part in an act causing the penalty is jointly and severally liable with the entity. (2) If the entity is part of an affiliated group as defined in section 1504(a), its parent corporation* is jointly and severally liable with it.
(c) Reasonable cause exception. No penalty applies to a failure shown to be caused by reasonable cause.
In addition to any other penalty provided by law, any person who refuses to admit entry or refuses to permit any other action by the Secretary* authorized by section 4083(d)(1) shall pay a penalty of $1,000 for such refusal.
If a penalty is imposed under this section on any business entity, each officer, employee*, or agent of such entity or other contracting party who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty.
If a business entity described in paragraph (1) is part of an affiliated group (as defined in section 1504(a)), the parent corporation* of such entity shall be jointly and severally liable with such entity for the penalty imposed under this section.
No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
Source credit: (Added Pub. L. 108–357, title VIII, § 859(a), Oct. 22, 2004, 118 Stat. 1617.)
- 2004Enacted · Pub. L. 108-357 · 118 Stat. 1617
A history note hasn’t been published yet. The record shows enactment by Pub. L. 108-357 on 2004-10-22.
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